Naim DAC and PS Audio Perfect Wave MKII with Bridge

Has anybody done any comparison ?

PS Audio talks about non up sampling to a fixed frequency as their key mantra. As far as I understand nDac also avoids the the same ASRC (Asynchronous Sample Rate Converter) unless the data is outside SPDIF range.

But the filtering choice they provide is really interesting.

Any comments ?

Regards,

Sourav